Aplicación de la NIIF 6 en los registros contables en un proyecto minero en el Ecuador.

Abstract

The research work addresses one of the topics of current interest, precisely speaking about mining exploration in Ecuador and how it contributes significantly to the economic and social development of those involved, for this purpose the objective of this research is to analyze the IFRS 6 and based on this, propose an exercise that denotes the accounting entries in the exploration stage, their accounting treatment becomes of relative importance in the study since it is directly related to the Exploration and evaluation of mineral resources that has been adopted in several countries of the world and whose main benefit is that it allows to better control the investments required by the exploration of minerals and on the other hand that their information is accepted in international markets, being able to attract the attention of new investors; in its relevant part, the user will be able to find the theoretical references that speak about accounting, the mining sector and international accounting regulations, then he will be able to observe the practical development that derives in final conclusions that become a starting point for new related investigations .